Místní poplatky jako příjmy rozpočtu města

Abstract

This Bachelor´s thesis focuses on the local fees as a component of the Municipal Budget revenues. The opening sections define the municipal budget and its revenues, as like as the basic constructs of the local fees concept. The research sections are aimed at the practice of fees collection in the selected areas, analysis of particular fee rates and resulting municipal budget revenues being the fundamental of this Thesis. Attention is also paid to the assessment of expediency of the fees introduced in particular areas. The closing sections evaluate local fees utilisation.